PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA
The study applies non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as performance measures of commercial banking in Indonesia. The study observes efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by using suggested financial efficiency ratios for the...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Indonesia
2008-06-01
|
| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/39 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849311541587869696 |
|---|---|
| author | Vicky Rahma Putri Niki Lukviarman |
| author_facet | Vicky Rahma Putri Niki Lukviarman |
| author_sort | Vicky Rahma Putri |
| collection | DOAJ |
| description | The study applies non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as performance measures of commercial banking in Indonesia. The study observes efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by using suggested financial efficiency ratios for the period of 2002-2004. The approach and technique proposed set of empirical references by comparing operating efficiency of commercial banks listed in the JSX. The study departs from previous studies on measures of bank performance through the use of traditional ratios for banking institutions as the output measures and without using the input measures. The proposed model was also compared to the well-known input-output analysis and simple ratio analysis. The study found that, among commercial banks listed in the JSX during 2002-2004 only 11.8% operates in an efficiently manner. As such, the study reveals that the DEA analysis could be used as either alternative or complementary measures to conventional ratio analysis to evaluate organizational performance, particularly in banking organization.
Keyword: Commercial Bank, Efficiency, Data Envelopment Analysis, Governance
|
| format | Article |
| id | doaj-art-65186f3ada9944fdaa110e4028ddbde8 |
| institution | Kabale University |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2008-06-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-65186f3ada9944fdaa110e4028ddbde82025-08-20T03:53:22ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282008-06-01121PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIAVicky Rahma PutriNiki LukviarmanThe study applies non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as performance measures of commercial banking in Indonesia. The study observes efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by using suggested financial efficiency ratios for the period of 2002-2004. The approach and technique proposed set of empirical references by comparing operating efficiency of commercial banks listed in the JSX. The study departs from previous studies on measures of bank performance through the use of traditional ratios for banking institutions as the output measures and without using the input measures. The proposed model was also compared to the well-known input-output analysis and simple ratio analysis. The study found that, among commercial banks listed in the JSX during 2002-2004 only 11.8% operates in an efficiently manner. As such, the study reveals that the DEA analysis could be used as either alternative or complementary measures to conventional ratio analysis to evaluate organizational performance, particularly in banking organization. Keyword: Commercial Bank, Efficiency, Data Envelopment Analysis, Governance https://journal.uii.ac.id/JAAI/article/view/39 |
| spellingShingle | Vicky Rahma Putri Niki Lukviarman PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA Jurnal Akuntansi dan Auditing Indonesia |
| title | PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA |
| title_full | PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA |
| title_fullStr | PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA |
| title_full_unstemmed | PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA |
| title_short | PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA |
| title_sort | pengukuran kinerja bank komersial dengan pendekatan efisiensi studi terhadap perbankan go public di indonesia |
| url | https://journal.uii.ac.id/JAAI/article/view/39 |
| work_keys_str_mv | AT vickyrahmaputri pengukurankinerjabankkomersialdenganpendekatanefisiensistuditerhadapperbankangopublicdiindonesia AT nikilukviarman pengukurankinerjabankkomersialdenganpendekatanefisiensistuditerhadapperbankangopublicdiindonesia |